农民专业合作社盈余分配法律制度研究

发布时间：2018-01-19 22:47

本文关键词： 农民专业合作社盈余分配　出处：《西南政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：合作社的盈余分配制度是最能反映合作社本质特征的制度设计。我国《农民专业合作社法》在遵循国际合作社盈余分配基本原则的前提下，确立了农民专业合作社按交易量（额）分配盈余的标准，，但同时承认资本在合作社发展中的贡献，间接规定了资本报酬的最高限额。按交易量（额）返还盈余是合作社盈余分配遵循的首要标准，坚持按交易量（额）返还盈余表明了对劳动者主体地位的尊重，对弱势群体成员的倾斜性保护和对实质公平的追求。但是，随着合作社的发展壮大，合作社对于资本的报酬的限制也导致了合作社的资本不足，影响了合作社的可持续发展。按交易量（额）分配盈余并没有被大多数合作社所接受，农民专业合作社盈余分配制度正面临着来自实践的巨大挑战。本文试图通过对我国合作社盈余分配制度的检讨，指出其不足，提出相关建议，以便为该项制度的完善提供参考。全文共分六个部分，主要内容如下：第一部分从对于农民专业合作社的介绍入手，对农民专业合作社的法律概念、性质及反映合作社本质的特征（成员民主管理、按交易量返还盈余、资本报酬有限）等问题进行了探讨。进而对农民专业合作社盈余分配的概念和特征进行了考察，最后，就合作社盈余分配制度蕴含的公平与效率价值冲突及平衡问题进行了论述。第二部分分析了农民专业合作社盈余分配的主体，包括分配主体及分配接受主体。在合作社中，理事会是盈余分配主体，享有分配的职权；合作社成员则构成了盈余分配主要的接受主体。第三部分对作为合作社分配对象的可分配盈余进行了专门的探讨。合作社盈余分配的对象是可分配盈余，所谓可分配盈余就是在合作社盈余中，弥补亏损、提取公积金后剩余的那部分盈余。因为提取公积金是合作社盈余分配中非常重要的一个环节，所以，本部分还对公积金的提取方式、公积金的归属、公积金的分割等问题进行了讨论。第四部分专门讨论了合作社盈余分配的标准问题。按交易量（额）返还盈余与按股分红是合作社的两种分配标准。按交易量（额）返还盈余的规定在实践中远远没有成为合作社的普遍做法，我国按交易量（额）返还盈余的僵硬规定势必将成为合作社发展的“绊脚石”。笔者认为，在坚持资本报酬有限原则的前提下，可以借鉴发达国家农业合作社的做法，以缓解合作社资本需求的紧张。第五部分着重介绍盈余分配的程序构建。该部分以动态视角从盈余分配的决策、执行、监督等方面，对合作社盈余分配制度进行了论述。盈余分配牵扯到每个成员的切身利益，必须从每一环节保障盈余分配公平地实现。第六部分在本文研究的基础上，给出我国合作社盈余分配制度完善的相关建议。
[Abstract]:The surplus distribution system of cooperatives is the system design which can best reflect the essential characteristics of cooperatives. In accordance with the basic principles of surplus distribution of international cooperatives, the Farmers' specialized Cooperative Law of China follows the basic principles of surplus distribution in international cooperatives. The criteria for the distribution of surpluses by volume (amount) were established for specialized farmers' cooperatives, while recognizing the contribution of capital to cooperative development. The return of surplus according to trading volume (amount) is the primary standard followed in the distribution of cooperative earnings, and insisting on returning surplus according to volume (amount) shows respect for the principal position of workers. However, with the development and expansion of cooperatives, the restrictions on the return of capital also lead to the lack of capital of cooperatives. This affects the sustainable development of cooperatives. The distribution of surplus by volume (amount) is not accepted by most cooperatives. The surplus distribution system of farmers' specialized cooperatives is facing a great challenge from practice. This paper attempts to point out its shortcomings through the review of the surplus distribution system of China's cooperatives and put forward relevant suggestions. In order to provide a reference for the improvement of the system. The full text is divided into six parts, the main content is as follows: The first part begins with the introduction of the farmers' specialized cooperatives, the legal concept, the nature and the characteristics of the cooperatives' essence (democratic management of the members, return of surplus according to the transaction volume). Then the concept and characteristics of surplus distribution in farmers' specialized cooperatives are investigated. This paper discusses the conflict and balance between equity and efficiency in cooperative surplus distribution system. The second part analyzes the main body of surplus distribution in farmers' specialized cooperatives, including the main body of distribution and the subject of receiving the distribution. In the cooperative, the council is the main body of surplus distribution and enjoys the power of distribution. Cooperative members constitute the main recipient of surplus distribution. The third part has carried on the special discussion to the distributable surplus as the cooperative distributive object. The cooperative surplus distributes the object is the distributable surplus, the so-called distributable surplus is in the cooperative surplus, compensates the loss. After extracting the surplus of accumulation fund that part. Because extracting accumulation fund is a very important link in cooperative surplus distribution, so this part is still to accumulation fund extraction method, the attribution of accumulation fund. The partition of accumulation fund is discussed. Part 4th is devoted to discussing the standard problem of cooperative surplus distribution. The return of surplus according to trading volume and dividend by share are the two distribution criteria of cooperative. The provision for the return of surplus is far from becoming a common practice in cooperatives in practice. The rigid regulation of the return of surplus according to the volume of trading volume in our country will inevitably become a stumbling block to the development of cooperatives. The author believes that under the premise of adhering to the principle of limited return on capital. Can learn from the practices of agricultural cooperatives in developed countries, in order to ease the capital demand of cooperatives. Part 5th focuses on the construction of earnings allocation procedures. This part from the dynamic perspective of the distribution of earnings from the decision-making, implementation, supervision and other aspects. This paper discusses the cooperative surplus distribution system, which involves the vital interests of each member and must be realized fairly from every link. On the basis of the research of this paper, the 6th part gives some suggestions on the perfection of the cooperative surplus distribution system in China.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.4

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